You must be registered for fuel tax credits to claim them. Before you register for fuel tax credits make sure:

• you are registered for GST and carrying on an enterprise
• conducted an eligible activity
• the fuel you’re using is eligible.

You are not eligible to claim fuel tax credits unless you were registered for GST, or required to be registered for GST, at the time you acquire, manufacture or import taxable fuel.

You can’t register for fuel tax credits without first being registered for GST. If you’re already registered for GST, you can add a registration for fuel tax credits any time.

When you first register for fuel tax credits you need to know the date you want your fuel tax credit registration to start. You can only claim fuel tax credits:

• if you were registered for GST at the time you acquired the fuel
• for the fuel you acquired within four years.

You report fuel tax credits on your business activity statement (BAS) along with your GST. How often you claim your fuel tax credits depends on your BAS reporting cycle which could be monthly, quarterly or annually.

If you want to receive your fuel tax credits more frequently, you’ll have to change your GST tax period/BAS reporting cycle which can potentially impact other reporting obligations. If you're unsure, seek the advice of a tax or business adviser.

You can cancel your fuel tax credit registration at any time.

Be aware that if you cancel your GST registration this also cancels your fuel tax credit registration because you must be registered for GST to claim fuel tax credits.

If your business changes, you should review your fuel tax credits registration.

If your business ends, you should cancel your registration.